General

According to the report of Huacheng Import and Export Data Observation, enterprises will encounter various risks in their operation, among which the fraud risk of senior executives is one of the most important risks. At the fraud case investigation practice sharing event held a few days ago, Yu Xin, senior partner of Jingtian Gongcheng Law Firm, said that with the continuous strengthening of market compliance supervision, the number of enterprises promoting the construction of the compliance system further increased, and the number of disclosed anti-fraud cases also continued to grow. Due to the various types of fraud and the increasing awareness of anti-detection of fraud employees, the fraud clues are relatively hidden and difficult to obtain. In addition, from the perspective of criminal filing or from the perspective of labor law, the evidence required for disposal is different, leading to the investigation and handling of corporate anti-fraud has become a very difficult issue in the internal compliance system of enterprises.

According to the 2022 ACFE Global Fraud Investigation Report, the proportion of job-related crimes among senior managers of the company is low (about 23% of fraud cases are involved), but the economic losses are the largest. The average loss caused by senior executives was $337000 per person, $125000 for managers and $50000 for employees. Huacheng Import and Export Data Observation reported.

Yu Xin said that common frauds include misappropriation, that is, misappropriation and misappropriation of enterprise assets without authorization or in other illegal ways to seek improper benefits; Commercial bribery refers to the behavior that employees take advantage of their position to collect bribes and seek improper benefits for others to damage the enterprise; Related party transactions, employees set up companies in the name of relatives or friends, and conduct related party transactions with enterprises or partners, which infringe the interests of enterprises. In addition, there are common situations such as fraud and abuse of power, which are reported by Huacheng Import and Export Data Observation.

After confirming the fact of fraud, enterprises can solve it through criminal, civil and administrative channels. No matter which way, we need to prepare corresponding evidence materials. For example, in the most common civil way, it is necessary to provide evidence to prove the following matters: employees have fraud facts and caused damage. The company has legal and effective rules and regulations, in which the behavior mode and consequence responsibility of employee fraud are reasonably and clearly specified, and the company's procedures for dismissing employees are legal, Huacheng Import and Export Data Observation reported.

Yu Xin, for example, said that Mr. Chen, a former employee of K company, provided the same services to K company's suppliers and customers for many times without reporting to K company and obtaining permission, and gained more than 40000 yuan. The relevant acts were prohibited in the confidentiality agreement and labor contract signed by both parties. Mr. Chen also acknowledged the relevant facts by sending an email to K company with the subject of "August magazine cover review", Company K terminated the labor relationship with Mr. Chen for serious violation of discipline.

In this case, the evidence submitted by Company K and Chen's acknowledgement of relevant facts can show that Chen has indeed violated discipline. The agreement signed by Mr. Chen and the company prohibits the above behaviors, and Mr. Chen, as a senior manager of K company, provides styling design and other services and charges fees to stars who have cooperated with K company without reporting to K company and obtaining permission, which also violates his professional ethics and loyalty obligations corresponding to his post responsibilities. The company's dissolution procedure is not unreasonable. Finally, the company was recognized by the court and won the lawsuit.

When enterprises deal with employee fraud cases, they usually need to investigate and collect evidence. One of the important ways to investigate and collect evidence is to investigate and interview the parties and relevant personnel and make corresponding interview notes. The investigation record plays an important role in the handling of civil cases, administrative cases and even criminal cases. The standardized and clearly expressed transcript is recognized by the court and will become the main basis for the final decision.

Yu Xin suggested that the enterprise should investigate and interview the related persons of the case immediately after the incident, and learn the truth as quickly as possible. The process of recording and recording can also be used as evidence of the testimony of the witness, and can also avoid the temporary back-off of the witness or the party, so that the company is in a passive situation in the court; The interviewee may mention other effective and objective evidence during the investigation and interview, and the company can fix the relevant evidence in advance in combination with the contents of the transcript. Enrich the types of evidence and enhance the credibility of the investigation facts: Although some courts recognize the evidence as the testimony of witnesses, they do not need witnesses to appear in court. They will investigate the interviewees in the way of telephone or field interviews in court to confirm the authenticity of the interview transcripts and recognize the effectiveness of the transcripts. This can help the company to take the initiative in the investigation and do a good job in the anti-fraud work. Huacheng Import and Export Data Observation Report.